Final answer:
Sustainability is not part of the fraud triangle, which consists of incentive, rationalization, and opportunity.
Step-by-step explanation:
The element that is not part of the fraud triangle is a. Sustainability. The concept of the fraud triangle explains the three factors that can cause an individual to commit fraud: b. Incentive (also known as pressure or motivation), c. Rationalization (the mindset that justifies the fraudulent behavior), and d. Opportunity (the situation that makes the fraud possible). Sustainability is not considered a component of this trio that influences fraudulent actions.